For the year ended December 31, 2014, the job cost sheets of Cinta Company contained the following data. Job Number 7640 7641 7642 Other data: Raw materials inventory totaled S15,000 on January 1. During the year, $140,000 of raw materials were purchased on account. Finished goods on January 1 consisted of Job No. 7638 for S87,000 and Job No. 7639 for S92,000. Job No. 7640 and Job No. 7641 were completed during the year. Job Nos. 7638, 7639, and 7641 were sold on account for S530,000. Manufacturing overhead incurred on account totaled S120,000. Other manufacturing overhead consisted of indirect materials S14,000, indirect labor $18,000, and depreciation on factory machinery S8,000. Prove the agreement of Work in Process Inventory with job cost sheets pertaining to unfinished work. (Hint: Use a single T-account for Work in Process Inventory.) Calculated each of the following, then post each to the T-account: beginning balance, direct materials, direct labor, manufacturing overhead, and completed jobs